Conn. Gen. Stat. § 12-504d: Appeals.

Any person aggrieved by the imposition of a tax under the provisions of sections 12504a to 12504f, inclusive, may appeal therefrom as provided in sections 12-111, 12-112 and 12-118. If the time for appealing to the board of assessment appeals has passed, the taxpayer may appeal at the next regularly scheduled meeting.